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The Analysis of Corporate Tax Evasion under Relational ContractHuang, Ying-hao 30 June 2009 (has links)
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Autoexecutoriedade do ato administrativo / Self-enforcement of administrative actsRodrigues, Rodrigo Bordalo 07 May 2009 (has links)
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Previous issue date: 2009-05-07 / This dissertation is a study on automatic, self-enforcement as an attribute of the
administration acts and a means for the government to enforce its acts, dispensing with
jurisdictional provision by the Judiciary. This paper investigates the principal legal aspects of
self-enforcement, in particular the grounds and boundaries of said prerogative. This is a
fundamental approach to the extent this matter raises the dialetic grounding the legaladministrative
discipline governing the matter to the ultimate degree, as it entails a
contraposition of administrative authority and individual liberties. Whilst Brazilian jurists
have largely studied self-enforcement, and accepted it as a legitimate attribute, little has been
said about it from the standpoint of the laws of other countries. These must not be overlooked,
for the contraposition between Anglo-Saxon legal systems and Romano-Germanic legal
systems provides diverse perspectives concerning administrative enforcement. The
investigation of its constitutional foundation is a necessary requirement for an appropriate
understanding of self-enforcement, as it sets the true role of legality vis-à-vis exercise of the
prerogative. Establishing these premises allows for an understanding of the legal nature of
self-enforcement and of the circumstances under which administrative execution is admissible
Such as included in Brazilian public law, it begs examining the important role of nondisposability,
as there are limits within which self-enforcement can be exercised, in particular
in view of the principles of due process of law, adversary proceedings and full defense, as
well as the principle of proportionality. Combining these aspects permits inferring the
attribute of self-enforcement is subject to constraints limiting its applicability, such that whilst
it may be true the administration may not dispense with it, it is also true that exercising the
prerogative presents boundaries in the form of requirements that must be fulfilled / A presente dissertação toma como objeto de análise a autoexecutoriedade, atributo pelo qual o
ato administrativo pode ser posto em execução pela própria Administração, sem a necessidade
de intervenção do Poder Judiciário. O objetivo será a investigação de seus principais aspectos
jurídicos, notadamente os fundamentos e os limites de tal prerrogativa. Trata-se de uma
abordagem fundamental, na medida em que o tema estudado eleva a grau máximo a dialética
que embasa o regime jurídico-administrativo, qual seja, a contraposição entre a autoridade
administrativa e a liberdade individual. Muito embora os autores brasileiros se debruçem de
maneira maciça sobre a autoexecutoriedade, acatando a legitimidade do atributo, verifica-se a
carência de um exame mais detido, tal qual observado no direito estrangeiro. Por conta disto,
não podem ser olvidadas as lições alienígenas, a partir das quais se verifica uma contraposição
entre os sistemas anglo-saxão e romano-germânico, que encaram de maneira diversa a
execução via administrativa. A averiguação de seu fundamento constitucional constitui
premissa necessária à correta compreensão da autoexecutoriedade, assim também se presta a
fixar o real papel da legalidade em relação ao exercício da prerrogativa. O estabelecimento
destes pressupostos permite compreender as hipóteses em que é cabível a execução
administrativa, bem como a sua própria natureza jurídica. Inserida que está no regime jurídico
público, no bojo do qual a indisponibilidade assume destaque, inolvidável que limites se
impõem ao exercício da autoexecutoriedade, principalmente aquelas sujeições relacionadas
aos princípios do devido processo legal, do contraditório e da ampla defesa, assim também da
proporcionalidade. A conjugação de tais aspectos permite verificar que o atributo em comento
não detém a amplitude que já lhe fora conferida. Se é certo que a função administrativa não
pode dele prescindir, não menos inequívoco que o seu exercício submete-se a uma séria de
requisitos
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個別農舍與集村農舍制度的比較分析-以新竹縣為例 / A Comparative Study for Institution of Individual and Cluster Farmhouses-Hsinchu county for example張耀文, Chang,Yao-Wen Unknown Date (has links)
自從民國89年農業發展條例修正後,新的農舍制度已經運行了六個寒暑,但由統計上的數據可得知個別農舍依然是農民們興建農舍時的主要選擇,顯見政府所欲提倡的集村興建農舍有其實施上的弱點。而在真正完成的集村農舍當中,起造人入住的真正目的,又多半與實際的農業經營管理無關。因此,集村農舍制度於制度設計與制度執行方面可能出現了若干的問題,導致政策實施的結果與政策初始的期望落差甚大。由於集村農舍制度的成效有限,反而更加襯托出個別農舍的備受青睞,這又明顯異於多數學者、官員對於個別農舍所持的負面態度。因此,吾人欲從這兩個並行制度的制度內容出發,以實際的案例進行農舍制度在規則、組織、執行層面的比較分析,據以提出下列的結論與建議。
一、研究結論
(一)個別農舍在搜尋成本、監督成本、執行成本、時間成本等交易成本上遠較集村農舍來得低廉,加上政府提供給集村農舍的誘因相對不足與個別農舍選擇的高度自由,使得目前農民在申請興建農舍時仍以個別農舍為主要的選擇。
(二)個別農舍有建築樣式的選擇自由、交易成本較低等優點,也有容易成為治安死角、公共設施不足等缺點;而集村農舍相對的有建築樣式的選擇不自由、交易成本較高等缺點,以及能夠守望相助、公共設施充足等優點。
(三)作為中央政府政策代理者的地方政府,時常會缺乏對於制度變遷的適應性(adaptation)與執行時的專業能力,加上又必須面對執政權力來源的選民壓力,所以其執行成效往往在中央政府之期待與地方選民之要求間做拉扯,而很有可能因此偏離了政策的原始理念。
二、政策建議
(一)儘速檢討集村農舍制度的偏差以回歸原始之優良理念,並僅允許集村結合原有的鄉村區去作興建,而不准許蛙躍式的、點狀式的集村興建。
(二)現在多數的個別農舍都是屬於別墅型的個別農舍與居住型的個別農舍,而與真正的農業生產經營沒什麼相關性,因此這些不符合農舍原始定義的個別農舍,應該沒有再繼續申請興建的理由,僅有農用型的個別農舍可以有限度的開放興建。
(三)目前農舍管理所面臨到的難題,多少都與完全地開放自然人進入農地市場有關,而在農發條例因為諸多現實的政治因素而難以付諸修改的情況之下,唯有從嚴認定欲申請興建農舍者的資格、加強稽查農舍的違規情形、取消部分農舍不合理的稅賦優惠,才有可能減少機會行為的發生與農舍的不斷蔓延。
(四)在中央政府組織ㄧ個事權統一的農地與農舍的主管機關,以減少目前農舍主管機關業務重疊的情形,並在地方政府正式設立一個專責農地與農舍問題的聯合審查小組,且直接地向中央的主管機關負責,以降低代理問題產生的機會。
關鍵詞: 個別農舍、集村農舍、交易成本、雙重代理、制度變遷、自我執行
、第三者執行 / The implementation of farmhouse institution has been 6 years since year 2000. From the official statistics, the individual farmhouse is still the main choice for farmers. This reveals that the cluster farmhouse which adopts and promotes by government authority has some shortcomings. In addition, the owners who own cluster farmhouse are nothing to do with agricultural operation. These may result from the rules and enforcement of cluster farmhouse. Therefore, this study conducts a comparative analysis of formal and informal rules of individual and cluster farmhouse so as to understand the reasons why farmers do not choose the cluster farmhouse with incentives provided by central government. The main conclusion and policy suggestions for farmhouse are as follows:
1. The transaction costs including searching cost, policing cost and enforcement costs for individual farmhouse is much low than that for cluster farmhouse. In addition, the incentive provided from government for cluster farmhouse is not enough. The above two reasons lead to the result that individual farmhouse is the main choice for farmers.
2. The advantage of individual farmhouse is the freedom of varied style choice and low transaction cost while its shortcoming is safety problem and lack of public facilities. The advantage and shortcoming of cluster farmhouse are opposite from individual farmhouse.
3. The implementation of farmhouse is influence by the lack of adaptation of local government, professional comprehensive and election pressure so that the implantation is different from the original basic concept of farmhouse.
4. Policy recommendation:
(1) To review the original basic concept of farmhouse and to encourage the cluster farmhouse together with country district rather the scatter development.
(2) To review the definition of farmhouse so that all the farmhouse can be use for agricultural function instead of accommodation.
(3) To cancel the tax exemption for farmhouse that is not use for agriculture so as to prevent the opportunity behaviors.
(4) To unify the responsible authority in central government so as to prevent the agency problems of implementation.
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The contentious process of declaration of detrimental to public interest: Fourteen years after its incorporation in Peruvian law / El Proceso Contencioso de Lesividad: Catorce años después de su incorporación en el derecho peruanoMorón Urbina, Juan Carlos 12 April 2018 (has links)
This article explains the contentious process of harmfulness. Thus, the author mentions that the foundation of the process of harmfulness has been on our right the survival of the Administrative security of the legality and the public interest butlimiting the self-enforcement, the requirement of belief in authority to pursue the annulment of an administrative act and to ensure the due process of law is being administered. / El presente artículo explica el proceso contencioso de lesividad a partir de la naturaleza jurídica de éste .Así, el autor menciona que el fundamento del proceso de lesividad ha sido en nuestro derecho la pervivencia de la tutela administrativa de la legalidad y del interés público pero limitando la autotutela, la exigencia de convicción en la autoridad para perseguir la anulación de un acto y garantizar el debido proceso del administrado favorecido con el acto.
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